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随着经济危机的发展,对财务机构的分析和研究也较为普遍,公允价值的实施在发展变化方向上也具有较大的局限性。全球经济的不断发展和变化,公允价值会计的顺周期发展效应成为人们和高校经济发展主要关注的问题。为了使高校在变化发展中能稳定发展和创新,实现最大的利益价值,本文公允价值会计的顺周期的概念和影响进行讨论,从而针对实际的发展需要给出相应的解决对策。
With the development of economic crisis, the analysis and research of financial institutions are also more common, and the implementation of fair value also has greater limitations in the direction of development and change. The continuous development and changes of the global economy and the pro-cyclical development effect of fair value accounting have become the major concerns for the economic development of people and colleges and universities. In order to enable universities to develop and innovate steadily in the course of change and realize the maximum benefit value, this paper discusses the concept and influence of fair cycle accounting of fair value accounting, and gives corresponding solutions to the actual development needs.